I found this faq that gives a little more detail. Its from AllEars.
http://allears.net/tp/h_cpfaq.htm
Quote:
Is there a charge to see the Candlelight Processional?
No, it is included in your admission to Epcot. There is, however, a dinner package available for purchase that includes a ticket to Reserved Seating for the Candlelight Processional.
Seating without the dinner package is on a first come, first serve basis for each show. Folks line up 45 minutes (longer as you are closer to Christmas) before show time. 15 minutes prior to the show, seating is then opened up to those on line. Also, keep in mind if you wait in line for the 2nd or 3rd show of the night, that you will be hearing the show before yours as it is performed.
You can always stroll by the America Gardens Theatre in World Showcase to listen to the music and wonders of Christmas.
If you wish to purchase the dinner package (explained below) with reserved seating, there is a charge.
Do I still need an Advance Dining Reservation?
YES! When you call to order your dinner package tickets, you will be asked to select a restaurant and time.
Be sure to allow sufficient time to dine and get to the America Gardens Theatre.
Do I have a reserved seat at the show?
Not exactly. There is a reserved section for those with the dinner package. The reserved section is front and center, behind any VIP seating. Within the reserved section, seating is on a first come, first serve basis, so if you want your choice of seats, you should arrive 30-45 minutes early. 15 minutes prior to the show beginning, available seating is opened up to folks without dinner package tickets.
Is it worth doing?
If you enjoy the Christmas holidays, I highly recommend the show. I have seen the show several times over the last several years. I have purchased the dinner package in the past and felt was worth the price.
The first time I saw the show, I stood in line for the first show of the evening. It was still early in the season and a week night, so the crowds were not too bad. I did wait about 30-40 minutes in line.
If you are on a budget, you don't need to purchase the tickets.